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Sufi Commentary: Formative and Later Periods
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Publication Date
Tue Dec 22 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Tax Audit and Its Impact on Tax Returns Quality
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     The study aims at showing the role of tax audit in Impact the quality of tax statements. Tax audit is one of the most important means used by tax management to identify taxable revenues in a just, fair manner. The quality of statements relies on the extent to which the information provided by taxpayers is true and accurate. Tax audit works is compatible with the strategy of increasing tax adherence and detecting non-adherence cases and penalizing those who commit such violations. The study reached a number of results and conclusions. One of the most important results is that tax audit helps improve the information content of the taxpayers tax statements. This leads to recalculating taxable incomes and re-fixing t

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Publication Date
Sun Dec 02 2012
Journal Name
Baghdad Science Journal
Bacterial contamination of AL-Habania and AL-Tharthar reservoirs
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Bacterial contamination of AL-Habania and AL-Tharthar reservoirs were studied during the period from February 2001 to January 2002, samples were collected from four stations in AL-Habania reservoir (AL-Warrar, AL-Theban regulator, middle of the reservoir and the fourth was towards AL-Razzaza reservoir) and from two stations at AL-Tharthar reservoir (Ein AL-Hilwa and the middle of the reservoir). Coliform bacteria, faecal Coliforms, Streptococci, faecal Streptococci and total count of bacteria were used as parameters of bacterial contamination in waters of both reservoirs through calculating the most probable number. Highest count of Coliform bacteria (15000 cell/100ml) was recorded at Ein AL-Hilwa and lowest count at AL-Theban regulator

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Publication Date
Fri Sep 15 2017
Journal Name
Journal Of Baghdad College Of Dentistry
Validity of Digital and Rapid Prototyped Orthodontic Study Models
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Background: The integration of modern computer-aided design and manufacturing technologies in diagnosis, treatment planning, and appliance construction is changing the way in which orthodontic treatment is provided to patients. The aim of this study is to assess the validity of digital and rapid prototyped orthodontic study models as compared to their original stone models. Materials and methods: The sample of the study consisted of 30 study models with well-aligned, Angle Class I malocclusion. The models were digitized with desktop scanner to create digital models. Digital files were then converted to plastic physical casts using prototyping machine, which utilizes the fused deposition modeling technology. Polylactic acid polymer was chose

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Publication Date
Thu Mar 05 2026
Journal Name
Journal Of Baghdad College Of Dentistry
Salivary level of RANKL and OPG in chronic periodontitis
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Background: Periodontal diseases are initiated by microbial plaque, which accumulates in the sulcular region and induces an inflammatory response. The Receptor activator of nuclear factor-kappa B ligand / osteoprotegerin (RANKL/OPG) axis is involved in the regulation of bone metabolism in periodontitis, in which an increase in receptor activator of nuclear factor-kappa B ligand or a decrease in osteoprotegerin can tip the balance in favor of osteoclastogenesis and the resorption of alveolar bone that is the hallmark of periodontitis. This study was performed to investigate the role of salivary levels of RANKL and OPG in pathogenesis of chronic periodontitis. Subjects and Methods: Fifty five subjects with chronic periodontitis with ages rang

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Publication Date
Wed Jun 30 2010
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Removal of Lead, Cadmium, and Mercury Ions Using Biosorption
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The biosorption of Pb (II), Cd (II), and Hg (II) from simulated aqueous solutions using baker’s yeast biomass was investigated. Batch type experiments were carried out to find the equilibrium isotherm data for each component (single, binary, and ternary), and the adsorption rate constants. Kinetics pseudo-first and second order rate models applied to the adsorption data to estimate the rate constant for each solute, the results showed that the Cd (II), Pb (II), and Hg (II) uptake process followed the pseudo-second order rate model with (R2) 0.963, 0.979, and 0.960 respectively. The equilibrium isotherm data were fitted with five theoretical models. Langmuir model provides the best fitting for the experimental results with (R2) 0.992, 0

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Publication Date
Thu Jun 15 2023
Journal Name
Romanian Neurosurgery
Similarities and differences between two coincidently gravitational bullet cases
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Many cases of gravitational bullets are reported in developed and non-developed countries. However, few papers highlighted these cases in the literature. In our study, we present two cases of gravitational bullets that have an unusual coincidence in the injury characteristics through their ages, and gender, the site of the inlet.

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Publication Date
Sun Feb 10 2019
Journal Name
Journal Of The College Of Education For Women
An Introduction to Gender in Feminine Literature and Criticism
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The Gender study is consider one of the concepts which the Postmodernism reached
after the end of Modernism, where the first one has limited the criticism study choices before
the second after closed many doors of subjects which was enriched by researches.
It is pretty clear that the root of this concept belongs to the Linguistics which provided
the Criticism with a countable reasons of it is growth.
The attention in the study of gender in Feminine Literature and Criticism increased in
Arabic studies since the early years of twenty one century, so this research is presented to be
an introduction to this subject which could pave the way to more studies.
In addition to the Gender studies this research deals with ano

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Publication Date
Sun Sep 01 2019
Journal Name
Baghdad Science Journal
Symmetric and Positive Definite Broyden Update for Unconstrained Optimization
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Broyden update is one of the one-rank updates which solves the unconstrained optimization problem but this update does not guarantee the positive definite and the symmetric property of Hessian matrix.

In this paper the guarantee of positive definite and symmetric property for the Hessian matrix will be established by updating the vector  which represents the difference between the next gradient and the current gradient of the objective function assumed to be twice continuous and differentiable .Numerical results are reported to compare the proposed method with the Broyden method under standard problems.

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Publication Date
Wed Jun 29 2022
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Determining Optimum Oil Separator Size and Optimum Operating Pressure
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The optimum separators operating pressure is determined by using flash calculations and equilibrium ratios. In this study, the optimum separator size for Jambur field is calculated by using equations introduced by Arnold and Stewart and API12J Specification [1]. Because Jambur field has a high production rate two conditions are taken in the study to determine separator size, first based on production rate 80,000 bbl/day and second based on split the production between two banks A and B (40,000 bbl/day for each bank). The calculation resulted in optimum separator pressure for the first stage of 700 psi, and the second stage of 300 psi, and the third stage of 120 psi. The results show that as the number of stages increased above three-stag

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Publication Date
Mon Jul 01 2019
Journal Name
Journal Of Physics: Conference Series
Production and antibacterial activity of biosurfactant from Saccharomyces cerevisiae
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Abstract<p>A total of four types of instant dry yeast <italic>Saccharomyces cerevisiae</italic> which are Gloripan, Swan, Super Man (China) and Saf (Turkey), were obtained from the local market in Baghdad, Iraq. All the types were identified according to their morphological characteristics and screened for their ability to produce biosurfactant by oil spread method. Biosurfactant was extracted and partially purified by precipitation with ammonium sulfate at saturation ratio75%. Antibacterial activity of crude and partially purified biosurfactant was tested against twenty isolates of <italic>Pseudomonas aeruginosa</italic> and the results showed that crude biosurfactant has no</p> ... Show More
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